Forging of square spline was investigated by using finite element methods in this study. Spline is widely used by torque transmitter in the fields of automobile, aircraft, and shipping etc. Friction on the surface of die is regarded as the most important factor to improve the dimensional accuracy for complete forming of spline teeth. Finite element simulation was carried out to improve the formability of the spline, especially remove unnecessary burrs which were extruded in gap between the die and the punch. To remove the burrs, various friction factors are considered on the surfaces of the die in the simulations and punch flat surface was designed. The simulated results were compared with experimental ones. As a results, it is possible to control the growth of burrs and improve formability of spline teeth by applying various friction factors and design of punch flat surface.